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Ohio Revised Code

Chapter 5715

Boards Of Revision; Equalization Of Assessments

5715.01Tax commissioner to supervise assessments by county auditors - rules and procedure - county board of revision 5715.012Sales assessment ratio studies 5715.02Members of county board of revision - hearing board - quorum - power to administer oaths 5715.03Payment of compensation and expenses 5715.04Office hours - conditions of employment 5715.05Offices, equipment, and supplies 5715.06Number of experts - compensation - civil service 5715.07Public inspection of documents relating to assessments 5715.08Minutes of meetings - preservation of minutes and evidence 5715.09Organization of county board of revision - meetings - record 5715.10Valuation of real property - county board of revision may summon and examine persons as to property 5715.11Duty of county board of revision to hear complaints 5715.12Duty to give notice before increasing valuation - service 5715.13Application for decrease in valuation; electronic complaint and application 5715.14Action certified to auditor - correction of tax lists 5715.15Omissions or incorrect valuation reported to county auditor - corrections 5715.16County board of revision to make necessary corrections in assessments 5715.17Notice that work of equalization completed - county auditor to furnish certificates and notice 5715.18Additional notice of change in assessment 5715.19Complaint against valuation or assessment - determination of complaint - tender of tax - determination of common level of assessment 5715.20Certification of action of county board of revision - time for appeal 5715.21Payment of tax shall not abate complaint or appeal 5715.22Credit and repayment of overpaid taxes 5715.23Abstract of real property transmitted to tax commissioner 5715.24Review of assessment by tax commissioner - change of aggregate value 5715.25Statement to county auditor of change in aggregate value 5715.251Appeals of valuation process determinations 5715.26County auditor to adjust valuation and transmit adjusted abstract 5715.27Application for exemption - rights of board of education - complaint against exemption 5715.271Burden of proof of entitlement to exemption on property owner 5715.28Decisions by department of taxation shall be binding 5715.29Rules, orders and instructions of tax commissioner 5715.30Tax commissioner shall furnish forms 5715.31Power of tax commissioner to compel obedience to orders 5715.32Power to require conferences 5715.33Sexennial reappraisal - reassessment of improperly assessed property 5715.34Duty of county auditor to make reassessment 5715.35Compilation, publication, and distribution of tax laws by tax commissioner 5715.36County to pay assessment and hearing expenses of tax commissioner 5715.37Tax commissioner to appear in court cases involving valuations 5715.38Proceedings to remedy improper administration 5715.39Remittance of illegally assessed taxes or late payment penalty 5715.40Department of taxation may assign duties to auditors 5715.41Right of assessment official to examine public record - exception - exhibition of authority 5715.42Notice to tax commissioner of discovery of taxable property 5715.43Notice to prosecuting attorney of violation of laws 5715.44Prosecuting attorney is legal adviser in matters of taxation 5715.441Powers and duties with respect to recoupment charge 5715.45Prohibition against failure to perform duties imposed by law 5715.46Prohibition against neglect of duty or fraudulent assessment 5715.48Prohibition against fraudulent valuation 5715.49Prohibition against former or present official divulging information 5715.50Prohibition against former or present employee divulging information 5715.51Prohibition against political activity by certain officials 5715.70Release of lien on real property situated in county 5715.701Discharge of lien by county recorder - recording of release 5715.99Penalty